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Ontario Budget 2026 – Highlights

Ontario’s Finance Minister released the 2026 Ontario Budget on March 26, 2026. The budget introduces several tax changes that may affect business owners, investors, and individuals over the next two years. Below is a summary of the most relevant measures. Business Tax...

Introducing Lipton Sugar Inc.

We are pleased to announce that earlier this year, we launched Lipton Sugar Inc., (Lipton Sugar) as our exclusive U.S. income tax practice. Lipton Sugar is led by Jeff Sugar, CPA, CA (Ontario), CPA (Illinois), who brings more than three decades of taxation experience,...

Tax Planning: U.S. Closer Connection Rules

U.S. tax rules utilize the “Substantial Presence Test” (SPT) as a method to determine tax residency. This test counts the number of days that an individual is physically present in the U.S. over a three-year period. For 2025, the SPT formula is calculated as the...

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